Contabilidad y Auditoría

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Author: search.filters.author.Martínez López, Gissela MaribelSubject: search.filters.subject.GESTIÓN DE TESORERÍA

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    La gestión de tesorería y la liquidez de la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-09) Martínez López, Gissela Maribel; DT - Bedoya Jara, Mayra Patricia
    This work qualification, runs on the credit union "Kullki Wasi Ltda.", In order to investigate how this affects the poor Treasury Management in the liquidity of the entity, which has become a benchmark in many entities for their future, so they have developed management models, methodologies or financial plans which manage the surpluses and available funds properly and provishion, seize the opportunity to earn income through the rotation and investment capital of institutional work, to achieve the loyalty of partners and customers of the entity; inadequate financial risk management, current issues affecting the company's profitability and sustainability, showing effects as the mishandling of funding sources, increased bad debts, liquidity and volatility increased financial and operational expenditure, because of inadequate cash management, outdated policies and processes of economic financial management, poor financial and administrative planning, the poor financial analysis of the economic resources available to the entity, situation that might anticipate possible changes in the internal and external short-, medium- and long-term conditions, you can not predict the future but if foresee figures and risks, making decisions involving the preparation of possible outcomes. The study and analysis of financial and economic information 2014 of the entity, indicate that there is vulnerability and financial volatility, in terms of liquidity and risk concerns; risk management reduces the likelihood of a loss occurring and minimizes if it occurs, so it is important to have a liquidity contingency plan that enables business continuity to avoid affecting the institutional image; through optimizing cash flows through cash flow forecasts.